We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out which country’s VAT rules to use when supplying services abroad.
How and when you can apply zero-rated VAT to exported goods.
How to account for VAT on vehicles and fuel you use for your business.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out when transactions involving land and buildings are exempt from VAT.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out what records you must keep and how to keep them if you're registered for VAT.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).